Accounting Commons^™

Disclaimers As Premortem And Postmortem Estate Planning Tools, Travis P. Goggans, Michael R. Harmon

Tax Adviser

No abstract provided.

Analysis Of The Reverse Triangular Merger Regulations, Robert Willens

Tax Adviser

No abstract provided.

The Difference In Financial Literacy Between Students Of The Business College And The Rest Of The Student Body At Wmu, Ivane Mkheidze

Honors Theses

This thesis investigates the persistent gap in financial literacy among high school and college students, despite increased emphasis on financial education over recent decades. Drawing inspiration from Lewis Mandell’s studies, including “Financial Literacy: If It’s So Important, Why Isn’t It Improving?”, the research evaluates the effectiveness of financial literacy courses and highlights their failure to produce long-term gains in knowledge or behavioral change. Through a synthesis of academic literature and critique of methodologies, the thesis explores the inefficacy of current teaching models, including overreliance on engagement tools like the Stock Market Game, and the influence of socio-economic factors, motivation, and …

The Tax Adviser, Volume 17, Number 1, January 1986, American Institute Of Certified Public Accountants

Tax Adviser

No abstract provided.

Tax Trends, Nicholas J. Fiore

Tax Adviser

No abstract provided.

Thumbtax, Sandra K. Lewis

Tax Adviser

No abstract provided.

Tax Provisions Of Series E And Ee Government Bonds, Brenda Robert Hurst, Anthony P. Curatola

Tax Adviser

No abstract provided.

Tax Planning Using Electronic Spreadsheets On The Microcomputer, C. Douglass Izard

Tax Adviser

No abstract provided.

Tax Clinic, William T. Diss

Tax Adviser

No abstract provided.

Estate Planning For Controlling Shareholders, Allan H. Savage, Mason P. Dillaway

Tax Adviser

No abstract provided.

Like-Kind Exchanges Of Real Property: The Element Of Intent, Paul J. Streer

Tax Adviser

No abstract provided.

Never Fear, Hope Is Here: A Quantitative Analysis Of Public Accountants’ Hope During Busy Season, Katelynn Hopson

Dissertations

Never Fear, Hope is Here: A Quantitative Analysis of Public Accountants’ Hope During Busy Season

Retention has been a serious and ongoing concern within public accounting for decades, but most of the turnover research within the context of public accounting has heavily focused on the antecedents of turnover intentions with a negative lens. The goal of this study was to take an initial step toward examining the effects of a positive psychological factor—hope—on retention within public accounting firms. Specifically, the study investigated whether a public accountant’s level of hope impacted their turnover intentions via their appraisal of stress surrounding busy …

Cryptocurrency Strategies For Small Enterprises, Ufuoma Omosebi

Walden Dissertations and Doctoral Studies

Due to their limited creditworthiness and growth potential, small enterprises (SEs) encounter significant challenges when securing their growth needs. SEs in Florida lack awareness, understanding, or practical guidance on cryptocurrency-based growth strategies. The purpose of the qualitative, multiple-case study was to explore the cryptocurrency-based growth strategies available to SEs in Florida. Rogers’s diffusion of innovations theory, Markowitz’s modern portfolio theory, and Thaler’s behavioral finance theory grounded the conceptual framework. Four participants identified through purposeful sampling as SEs in Florida used cryptocurrency in their enterprises. Data were collected using in-depth semistructured interviews. Five themes emerged from the six-phase thematic analysis: (a) …

Women In Accounting, Heidi Sundberg

Student Research Symposium

There is currently a shortage of about 340,000 accountants in the US, which is detrimental to companies.

• However, especially in Utah, there are many women who graduated in accounting but don’t stay in the field for very long. These women could help to fill the shortage, which would be beneficial for them to grow as professionals and for companies.
• My hypothesis is that employers aren’t aware of all the barriers that women face in the accounting field.

A Practical Guide For Navigating The Pte Tax Landscape, Caitlin Sizemore

Undergraduate Theses

The State and Local Tax (SALT) deduction has historically allowed taxpayers to deduct the full amount of state and local income, property, or general sales tax paid as an itemized deduction on their federal tax return. However, with the passage of the Tax Cuts and Jobs Act (TCJA) in 2017, this deduction was capped at $10,000, creating disparity for taxpayers in high tax states and causing those high tax states to look for workarounds. In response, many states have introduced the Pass-Through Entity (PTE) tax as a workaround to the SALT cap. Pass-through entities are typically defined by the flow …

Tough Retirement Years Ahead For Americans Unless They Take Control Now, Aicpa/Harris Poll Suggests., American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

The Impact Of Sec Deadline: Does Accelerated Sec Filing Deadlines For Publicly Traded Companies Increase Restatements Of Financial Statements?, Angela Sutton

Honors Projects in Accounting

This paper examines the Securities Exchange Commission (SEC) requirement of the 10-K filing deadlines and how the implementation of Sarbanes-Oxley Act (SOX) regulations can cause an increase in the likelihood of misstatements in financial reporting by publicly traded companies. The SEC shortening the deadline time frame had a negative impact on smaller companies since auditors were focusing more on larger companies to get the report done in an effective and timely manner. Investors, in turn, perceive smaller companies as having internal control weaknesses due to being late to file their reports. Data will be collected from all 10-K filing deadlines …

Accounting Industry Decline: Analyzing Enrollment And Retention Challenges, Raegan Rapoza

Honors Projects in Accounting

Within the accounting industry, there have been rising concerns about the decline in student enrollment along with accountants leaving the profession. Employee turnover is one of the most heavily studied and discussed topics in accounting. Additionally, the profession does not obtain the highly respected reputation that it once did, and university accounting programs are one place where this issue is clearly seen. This study uses enrollment data to establish this decrease across universities as well as retention data across CPA firms. A survey is administered to students, faculty and staff throughout several universities. Industry professionals are interviewed to gain perspective …

Borrowing In The Dark: The Role Of Financial Education In Payday Loan Dependence, Abdullah Mohammad Mahi, Solomon Wang

Posters - 2025

Payday loans, a form of short-term, high-interest credit, have become a contentious financial instrument in the United States. Though they provide immediate access to cash for individuals, they are largely criticized for reinforcing consumers' financial vulnerability. With APRs consistently surpassing 400%, payday loans not only carry high risk but continue to be widely popular, attracting an estimated 12 million Americans every year. This research delves into the relationship between financial literacy and the utilization of payday loans. The payday lending market thrives by targeting individuals in financial distress, who are typically lowincome, young, and economically marginalized, making them particularly susceptible …

Experience Accounting To Improve Strategic Decision-Making In A Rural Resort: Application Case Report, Mats Carlbäck, Ganna V. Demydyuk

Journal of Global Hospitality and Tourism

This report explores the application of Experience Accounting (EA) to enhance strategic decision making in a rural resort, focusing on improving profitability through customer-centric financial management. This study addresses the challenges faced by small- and medium-sized enterprises (SMEs) in the hospitality industry, particularly the lack of tailored information systems for effective decision-making. By integrating the Resource-Based View (RBV) and the stimulus-organism-response (S-O-R) paradigm, EA aligns cost accounting with customer-perceived value, optimizing resource allocation to enhance customer experience and willingness to pay. The case study of a rural upmarket resort demonstrates the practical implementation of EA, revealing insights into resource consumption …